Guides, Checklists, and Operating References
Each material below is written for a specific audience and states plainly what it covers. Every guide links to the full explanation on this site, so nothing is gated behind a download or a form.
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- ExplainerDonors9 min
The Education Freedom Tax Credit in Plain Language
How the federal credit under Section 25F works: who contributes, which organizations receive contributions, and how scholarships reach eligible students.
What it covers
- What Section 25F created and when it begins
- The applicable annual maximum credit and carryforward treatment
- Why the credit is nonrefundable and how it interacts with state credits
- Why contributions cannot be earmarked for a specific student
- ChecklistSGOs12 min
SGO Qualification and Readiness Checklist
The statutory conditions an organization must satisfy to operate as a Scholarship Granting Organization, paired with the operational capabilities each condition implies.
What it covers
- 501(c)(3) status, private-foundation exclusion, and state listing
- Separate accounts and anti-commingling controls
- The 90% scholarship-spend requirement
- The ten-student and multiple-school requirements
- Income and family-size verification workflows
- Renewal and sibling priority sequencing
- WorksheetSGOs10 min
Program Launch Timeline and Sequencing Guide
A working sequence for organizations preparing to operate a scholarship program: governance decisions, state monitoring, fundraising readiness, and application-cycle planning.
What it covers
- Board and governance decisions to resolve first
- State opt-in monitoring and listing preparation
- Fundraising and donor-communication readiness
- Application, award, and disbursement cycle planning
- ReferenceSGOs14 min
Compliance Operations Reference
The recurring compliance obligations of a participating SGO and the records, controls, and reporting that support each one.
What it covers
- Contribution acknowledgment and recordkeeping
- Fund segregation and expenditure controls
- Eligibility documentation retention
- Reporting packages for state reviewers and boards
- ExplainerFamilies7 min
Family Eligibility and Application Guide
What families should understand before applying: eligibility concepts, documentation typically requested, and how qualified expenses are used.
What it covers
- The household-income concept used for eligibility
- Documents families are commonly asked to provide
- How awards are applied to qualified education expenses
- Why an application is not a guarantee of an award
- ReferenceSchools and Providers6 min
Qualified Education Expense Reference
The categories of qualified K–12 education expenses, with notes on documentation schools, tutors, and other approved providers are typically asked to supply.
What it covers
- Expense categories recognized under the program
- Invoice and service-verification expectations
- Provider credentialing and approval concepts
- Payment and reconciliation flow
- ReferenceTax Professionals8 min
Tax Professional Briefing
A practitioner-oriented summary of the credit mechanics your clients will ask about, including the open items that remain subject to guidance.
What it covers
- Credit computation and the nonrefundable limitation
- Five-year carryforward mechanics
- State-credit interaction and coordination
- Substantiation your clients should retain
- ReferenceSGOs4 min
State Participation Tracker
A state-by-state view of recorded participation status, election activity, and SGO listing stage, with links to the official source for each state.
What it covers
- Status definitions and how they are recorded
- What an election decision changes operationally
- SGO listing stages
- How to verify status with official sources
Work Through Your Own Numbers
Three tools apply the concepts in these guides to your organization, household, or contribution.
Tax Credit Estimator
Produce a preliminary educational estimate of a federal credit for a planned contribution.
SGO Readiness Assessment
Score your organization against the statutory conditions and operational capabilities.
Family Eligibility Screener
Check the household-income and enrollment concepts before an application cycle opens.
These Materials Do Not Replace Guidance
PSC keeps its materials conservative. Where the statute, regulations, or agency guidance is unsettled, the material says so instead of assuming an outcome.